1 October 2024 v2026.18.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP103644232024-10-012025-09-30103644232025-09-30103644232024-09-3010364423core:WithinOneYear2025-09-3010364423core:WithinOneYear2024-09-3010364423core:AfterOneYear2025-09-3010364423core:AfterOneYear2024-09-3010364423core:ShareCapital2025-09-3010364423core:ShareCapital2024-09-3010364423core:RetainedEarningsAccumulatedLosses2025-09-3010364423core:RetainedEarningsAccumulatedLosses2024-09-3010364423bus:Director12024-10-012025-09-3010364423bus:RegisteredOffice2024-10-012025-09-3010364423core:MotorVehicles2024-10-012025-09-30103644232023-10-012024-09-3010364423core:PlantMachinery2025-09-3010364423core:PlantMachinery2024-10-0110364423core:PlantMachinery2024-10-012025-09-3010364423core:PlantMachinery2024-09-301036442312024-10-012025-09-3010364423countries:EnglandWales2024-10-012025-09-3010364423bus:AuditExemptWithAccountantsReport2024-10-012025-09-3010364423bus:PrivateLimitedCompanyLtd2024-10-012025-09-3010364423bus:SmallEntities2024-10-012025-09-3010364423bus:FullAccounts2024-10-012025-09-30
Company registration number:
10364423
Express Road Link Limited
Unaudited Filleted Financial Statements for the year ended
30 September 2025
Express Road Link Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Express Road Link Limited
Year ended
30 September 2025
As described on the statement of financial position, the Board of Directors of
Express Road Link Limited
are responsible for the preparation of the
financial statements
for the year ended
30 September 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Atherton Accountancy Limited
30 Bolton Old Road
Atherton
Manchester
M46 9DZ
United Kingdom
Date:
19 May 2026
Express Road Link Limited
Statement of Financial Position
30 September 2025
20252024
Note££
Fixed assets    
Tangible assets 5
50,781
 
64,782
 
Current assets    
Stocks
2,940
 
2,940
 
Debtors 6
345,487
 
332,236
 
Cash at bank and in hand
16,383
 
2,173
 
364,810
 
337,349
 
Creditors: amounts falling due within one year 7
(268,500
 )
(255,376
 )
Net current assets
96,310
 
81,973
 
Total assets less current liabilities 147,091   146,755  
Creditors: amounts falling due after more than one year 8
(20,006
 )
(32,602
 )
Net assets
127,085
 
114,153
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
126,985
 
114,053
 
Shareholders funds
127,085
 
114,153
 
For the year ending
30 September 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
19 May 2026
, and are signed on behalf of the board by:
J Roylance
Director
Company registration number:
10364423
Express Road Link Limited
Notes to the Financial Statements
Year ended
30 September 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 5 C/O Smee Holdings
,
Smokehall Lane
,
Winsford
,
CW7 3BE
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Motor vehicles
15% straight line

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4 Average number of employees

The average number of persons employed by the company during the year was
5
(2024:
5.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 October 2024
and
30 September 2025
99,176
 
Depreciation  
At
1 October 2024
34,394
 
Charge
14,001
 
At
30 September 2025
48,395
 
Carrying amount  
At
30 September 2025
50,781
 
At 30 September 2024
64,782
 

6 Debtors

20252024
££
Trade debtors
223,967
 
209,214
 
Other debtors
121,520
 
123,022
 
345,487
 
332,236
 

7 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
11,793
  -  
Trade creditors
4,393
 
56,744
 
Taxation and social security
68,143
 
25,971
 
Other creditors
184,171
 
172,661
 
268,500
 
255,376
 

8 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
14,074
  -  
Other creditors
5,932
 
32,602
 
20,006
 
32,602